Zeitschriften und Ausgaben

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Volumen 10 (2022): Heft 1 (June 2022)

Volumen 9 (2021): Heft 2 (December 2021)

Volumen 9 (2021): Heft 1 (June 2021)

Volumen 8 (2020): Heft 2 (December 2020)

Volumen 8 (2020): Heft 1 (June 2020)

Volumen 7 (2019): Heft 2 (December 2019)

Volumen 7 (2019): Heft 1 (June 2019)

Volumen 6 (2018): Heft 2 (December 2018)

Volumen 6 (2018): Heft 1 (June 2018)

Volumen 5 (2017): Heft 2 (December 2017)

Volumen 5 (2017): Heft 1 (June 2017)

Volumen 4 (2016): Heft 2 (December 2016)

Volumen 4 (2016): Heft 1 (June 2016)

Volumen 3 (2015): Heft 2 (December 2015)

Volumen 3 (2015): Heft 1 (June 2015)

Zeitschriftendaten
Format
Zeitschrift
eISSN
2303-5013
Erstveröffentlichung
08 Sep 2015
Erscheinungsweise
2 Hefte pro Jahr
Sprachen
Englisch

Suche

Volumen 5 (2017): Heft 1 (June 2017)

Zeitschriftendaten
Format
Zeitschrift
eISSN
2303-5013
Erstveröffentlichung
08 Sep 2015
Erscheinungsweise
2 Hefte pro Jahr
Sprachen
Englisch

Suche

9 Artikel
Uneingeschränkter Zugang

The Globar War: The EU’s Apple Tax Case

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 14 - 35

Zusammenfassung

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Schlüsselwörter

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Uneingeschränkter Zugang

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 36 - 51

Zusammenfassung

Schlüsselwörter

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Uneingeschränkter Zugang

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 52 - 71

Zusammenfassung

Uneingeschränkter Zugang

Analysis of the Labor Market in the Republic of Srpska

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 72 - 93

Zusammenfassung

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Schlüsselwörter

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Uneingeschränkter Zugang

Fiscal Decentralization - World Experience and Our Practice

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 94 - 106

Zusammenfassung

Schlüsselwörter

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Uneingeschränkter Zugang

Tourist Evaluation of Religious Buildings in Montenegro

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 107 - 124

Zusammenfassung

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Schlüsselwörter

  • valorization
  • sacral objects
  • resource
  • religious touriam
Uneingeschränkter Zugang

Model of Consumer Behaviour - Feminine Hygiene

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 125 - 136

Zusammenfassung

Schlüsselwörter

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Uneingeschränkter Zugang

Influence of Tourism on the Environment

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 137 - 150

Zusammenfassung

Uneingeschränkter Zugang

Presence of Corporate Frauds at a Global Level

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 151 - 164

Zusammenfassung

Schlüsselwörter

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds
9 Artikel
Uneingeschränkter Zugang

The Globar War: The EU’s Apple Tax Case

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 14 - 35

Zusammenfassung

Abstract

It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is not only another form of interstates conflict; it is also a brand new kind of war between global firms and state to share the burden of civil society. The aim of this paper is to clarify what is at stake in this war to be able to fight it.

Schlüsselwörter

  • Tax systems
  • tax policies
  • tax havens
  • tax treaties
  • global firms
  • fiscal equity
  • fiscal incentives
  • harmful tax competition
  • rulings
  • fiscal lobbying
  • treaty shopping creative accounting
Uneingeschränkter Zugang

Impact of the Enlargement of the European Union on the Foreign Trade and Development of the New Members

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 36 - 51

Zusammenfassung

Schlüsselwörter

  • European Union
  • enlargement
  • new members
  • foreign trade
  • economic growth
Uneingeschränkter Zugang

Nominal and Real Convergence as a Determinant for Joining the European Monetary Union

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 52 - 71

Zusammenfassung

Uneingeschränkter Zugang

Analysis of the Labor Market in the Republic of Srpska

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 72 - 93

Zusammenfassung

Abstract

We are witnessing that the labor market indicators of the Republic of Srpska have been deteriorating for years. Unemployment rates are up to three times higher than the already high European average, with no prospect of changing the situation in the near future. Deterioration in the labor market with respect to people younger than 30 years of age bears particular significance. There is a notable gap between the reduction of unemployment rate and the increase of employed people from this population group. The question is: Where (and whether) are the young (educated) people disappearing from the labor market of the Republic of Srpska? The authors provide an analysis of the main indicators of the Republic of Srpska’slabor market, with the aim of recognizing the main tendencies and problems existing at the market, as well as the need to define adequate measures for their resolution.

Schlüsselwörter

  • labor market
  • unemployment
  • employment
  • the Republic of Srpska

JEL Classification

  • E23
  • J21
  • J64
Uneingeschränkter Zugang

Fiscal Decentralization - World Experience and Our Practice

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 94 - 106

Zusammenfassung

Schlüsselwörter

  • fiscal system
  • fiscal policy
  • fiscal decentralization
  • fiscal autonomy
Uneingeschränkter Zugang

Tourist Evaluation of Religious Buildings in Montenegro

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 107 - 124

Zusammenfassung

Abstract

In this article value of sacred objects like a resource for development of cultural and religious tourism is being emphased. It ia being described the current state of religious monuments, their wilingness that in existing conditions be functional factors of tourist offer. For research it is being used: qualitative and quantitative methods with which are being described recognized elements of tourist valorization: tourism-geographical location, ambiance, atractiveness and identity, decoration and equipment of the space in tourist wealth. Then, the segmenta of valorisation are being quantified through evaluation of the most representative religious monuments in Montenegro. With this work, we want to draw attention to the value of this heritage and its ability to relatively easy be recognized as a resource of cultural and religious tourism. It is being wanted to explore which segments of tourist valorization can be improved, so on the base of it and incorporated in a system of a tourist offer.

Schlüsselwörter

  • valorization
  • sacral objects
  • resource
  • religious touriam
Uneingeschränkter Zugang

Model of Consumer Behaviour - Feminine Hygiene

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 125 - 136

Zusammenfassung

Schlüsselwörter

  • model of consumer behaviour
  • ethical consumerism
  • culture
  • taboo
  • feminine hygiene

JEL Classification

  • M31
  • C38
Uneingeschränkter Zugang

Influence of Tourism on the Environment

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 137 - 150

Zusammenfassung

Uneingeschränkter Zugang

Presence of Corporate Frauds at a Global Level

Online veröffentlicht: 06 Jul 2017
Seitenbereich: 151 - 164

Zusammenfassung

Schlüsselwörter

  • crime
  • ACFE
  • false financial reporting
  • corruption
  • misappropriation of funds

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